Matthew 17:24-27

24 When they came to Caper'na-um, the collectors of the half-shekel tax went up to Peter and said, "Does not your teacher pay the tax?"

25 He said, "Yes." And when he came home, Jesus spoke to him first, saying, "What do you think, Simon? From whom do kings of the earth take toll or tribute? From their sons or from others?"

26 And when he said, "From others," Jesus said to him, "Then the sons are free.

27 However, not to give offense to them, go to the sea and cast a hook, and take the first fish that comes up, and when you open its mouth you will find a shekel; take that and give it to them for me and for yourself."